Type
Toolkit Page
Description
These are the final steps of the Public Expenditure Management cycle, steps in which government looks back to the past to determine if public funds are spent responsibly and effectively, that is without waste and in a way that improves service delivery. The main purpose is to assess what has been done and how, to learn from experience and improve both government long-term strategies as well as day-to-day operations. Evaluations and reviews can be internal to the county government or done by external parties, with the most notable case being the annual independent audit conducted by the Office of the Auditor General.
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